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The Art and Craft of Judgment-Writing: A Primer for Common Law Judges

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Case Notes 4th ed




 P. M. Callow


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Judicial Cooperation in Commercial Litigation 3rd ed (The British Cross-Border Financial Centre World)



 Ian Kawaley, David Doyle, Shade Subair Williams


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McCutcheon on Inheritance Tax 7th ed: 1st Supplement


ISBN13: 9780414065338
Published: November 2018
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print



In stock.

McCutcheon on Inheritance Tax provides the information to handle even the most complex problems involving inheritance tax, and analyses key cases to show how the courts are interpreting the principles of inheritance tax.

New for this supplement:

Updated case law, including:

  • Hood v Revenue and Customs Commissioners (Upper Tribunal decision) – reversionary leases and reservation of benefit
  • Re Ross (Deceased) v Re Vigne (Deceased) – business property relief
  • Parry v Revenue and Customs Commissioners (Upper Tribunal decision) – transfers of value and omission to exercise a right
  • Henderson v Revenue and Customs Commissioners – domicile
Coverage of the Finance (No 2) Bill 2017, featuring updated commentary on:.
  • Interests in foreign entities holding UK residential property, including disregarded (5%) interests and connected persons
  • Relevant loans, debt arrangements and loan disposals
  • Formerly domiciled residents
  • Deemed domicile and its effect on the UK's estate tax double tax treaties

Subjects:
Taxation, Supplements